Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate Tax alert

California BOE currently reviewing software TTA refund claims similar to Lucent fact pattern

The California Board of Equalization (BOE) has begun processing technology transfer agreement (TTA) refund claims that constitute non-custom software transactions under fact patterns similar to the software TTA considered in Lucent Technologies, Inc. v. Board of Equalization (Lucent).

The BOE has identified taxpayers who have filed TTA refund claims and has sent identified taxpayers a standardized form letter from the TTA Refund Team, Audit Determination & Refund Section (Letter)3 along with a Technology Transfer Agreement Claim for Refund Questionnaire (Questionnaire)4 to help process refund claims with facts similar to Lucent.

This tax alert summarizes the Letter and Questionnaire, as well as provides some related taxpayer considerations.

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2015 Multistate Tax alerts

Find out what you missed in 2015. Explore our archive.

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2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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